Guidelines, Opinions, Advisories and FAQs

This Informational Guideline Release (IGR) informs local officials about recent legislation that expands the eligibility of certain individuals who lease vehicles for motor vehicle excise exemptions. It also explains the standards and procedures that apply to these exemptions generally.

This Informational Guideline Release provides municipal officials with updated information on reimbursements for Chapter 59, Section 5 property tax exemptions and Chapter 60A motor vehicle excise exemptions.

This Informational Guideline Release (IGR) describes procedures and forms for reporting tax base growth and adjusting levy limits for FY2025.

This Informational Guideline Release (IGR) provides combined guidelines for annual determination of property assessments for certification and interim years, classification of property according to usage class, calculation of the minimum residential factor and allocation of the tax levy among the property classes for Fiscal Year 2025.

This Informational Guideline Release (IGR) prescribes the minimum standards of assessment performance that proposed property valuations must meet annually and explains the policies that apply to the Commissioner of Revenue's review of proposed valuations for certification of local assessments at full and fair cash value every five years. Supersedes IGR 2019-08 and Inconsistent Prior Written Statements.

This Informational Guideline Release (IGR) informs local officials about changes made by § 8 of chapter 77 of the Acts of 2023 that distinguished general purpose stabilization funds and special purpose stabilization funds and amended the vote quantum requirement for appropriations from special purpose stabilization funds to a simple majority. It also discusses stabilization fund operations generally.

This Informational Guideline Release (IGR) explains the semi-annual tax billing and payment system with optional preliminary bills issued in the fall and establishes tax bill requirements under that system.

This Informational Guideline Release (IGR) explains the semi-annual tax billing and payment system with annual preliminary bills being issued by July 1 and establishes tax bill requirements under that system.

This Informational Guideline Release (IGR) explains the regular semi-annual payment system and schedule and establishes tax bill requirements under that system.

This Informational Guideline Release (IGR) explains the procedures for the quarterly tax billing and payment system and establishes tax bill requirements under that system.